This Decision promulgates the temporary regulations on unified accounting vouchers and ledgers and unified statistical and accounting reports applicable to agricultural production cooperatives and commune administrative committees. The new provisions will be implemented from August 9, 1973 in the southern region and will be applied according to the level of each locality in mountainous areas.
Đối tượng áp dụng
Agricultural production cooperatives and commune administrative committees
Các điểm cốt lõi
- Agricultural production cooperatives and commune administrative committees → shall apply the unified accounting voucher and ledger system and unified statistical and accounting reports from August 9, 1973 in the southern region.
- Chairman of the Commune Administrative Committee → shall be responsible for organizing and directing the implementation of annual agricultural investigation reports, reviewing and signing off on these reports.
- Head of the Statistics Department → assists the Chairman of the Commune Administrative Committee in directing new business practices, preparing and submitting reports to higher authorities.
- Director of the Agricultural Production Cooperative → shall be responsible for implementing the unified accounting voucher and ledger system, reviewing and signing off on reports.
- Chief Accountant of the Cooperative → assists the Director in directing statistical and accounting practices, preparing and submitting reports to higher authorities.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Strengthening financial management and statistics of agricultural production cooperatives, improving the quality of information on agriculture.
- Negative impact: May cause difficulties for cooperatives in mountainous regions due to limited capabilities.
❓ Câu hỏi thường gặp
When will agricultural production cooperatives begin to implement the new regulations?
Agricultural production cooperatives will implement the new regulations from August 9, 1973 in the southern region.
Who is responsible for organizing and directing the implementation of statistical reports?
The Chairman of the Commune Administrative Committee is responsible for organizing and directing the implementation of annual agricultural investigation reports.
What are the duties of the Head of the Statistics Department?
The Head of the Statistics Department assists the Chairman of the Commune Administrative Committee in directing new business practices, preparing and submitting reports to higher authorities.
When will previous regulations be abolished?
Previous regulations on accounting vouchers, ledgers, and statistical and accounting reports issued by various sectors and levels that conflict with this Decision have been abolished.
Who is responsible for enforcing this Decision?
The Chairmen of the Administrative Committees of districts, provinces, centrally governed cities, and the Head of the Central Management Board of Agricultural Cooperatives are responsible for enforcing this Decision.
Toàn văn
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MINISTRY OF FINANCE STATE BANK - GENERAL STATISTICS DEPARTMENT - CENTRAL AGRICULTURAL COMMITTEE ______________ No.: 292-LB/QD |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness _____________________ Hanoi, August 9, 1973 |
JOINT DECISION
Issuing temporary regulations on accounting vouchers, unified ledgers, and temporary regulations on statistical reports and unified accounting reports applicable to agricultural production cooperatives and commune administrative committees
________________________
HEAD OF THE CENTRAL AGRICULTURAL COMMITTEE, MINISTER OF FINANCE, DIRECTOR OF THE GENERAL STATISTICS DEPARTMENT, DIRECTOR OF THE NATIONAL BANK OF VIETNAM
Based on Resolution No. 19 and 20 of the Central Committee of the Party regarding the strengthening of accounting work;
Based on Resolution No. 02-CP dated January 2, 1971 of the Council of Ministers on rectifying statistical and accounting work in various sectors of the national economy;
Based on Resolution No. 27-CP dated February 22, 1971 of the Council of Ministers stipulating principles for the establishment and issuance of statistical report forms.
DECISION:
Article 1. - Now hereby issuing with this decision the temporary regulations on accounting vouchers and unified ledgers applicable to agricultural production cooperatives and the temporary regulations on periodic statistical reports, rapid reports, and annual survey results reports on agriculture applicable to agricultural production cooperatives and commune administrative committees.
Article 2. -These regulations will be uniformly applied from August 9, 1973 in agricultural production cooperatives and commune administrative committees in the southern region. For agricultural production cooperatives in mountainous areas, they will be implemented according to their level of development. The Central Agricultural Committee - Ministry of Finance - General Statistics Department - State Bank of Vietnam will continue to study and specify further.
Article 3. -All previous regulations on accounting voucher systems and statistical reporting issued by various departments and levels that conflict with this decision are hereby abolished.
Article 4. -The Chairman of the Commune Administrative Committee shall be responsible for organizing and directing the implementation of annual investigation result reports on agriculture and forestry, reviewing and signing these reports, and being accountable for the accuracy of the data and the timeliness of the reports. The Head of the Statistics Office has the responsibility to assist the Chairman of the Commune Administrative Committee in guiding new business practices, preparing, and submitting reports to higher authorities.
The Director of the Agricultural Production Cooperative shall be responsible for organizing and implementing the unified accounting voucher system and ledger, reviewing and signing reports, and being accountable for the accuracy of the data and the timeliness of the reports. The Chief Accountant of the Cooperative has the responsibility to assist the Director of the Cooperative in guiding statistical and accounting practices, preparing, and submitting reports to higher authorities.
Article 5. - Chairmen of District, Provincial, and Municipality Administrative Committees directly under the central government, and the Head of the Management Board of the Central Agricultural Cooperative shall be responsible for enforcing this decision.
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DEPUTY MINISTER OF FINANCE Hoang Van Dinh |
SIGNATURE OF THE HEAD OF THE CENTRAL AGRICULTURAL COMMITTEE Nguyen Xuan Yam |
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SIGNATURE OF THE DIRECTOR OF THE GENERAL STATISTICS DEPARTMENT Le Khanh |
SIGNATURE OF THE DIRECTOR OF THE STATE BANK OF VIETNAM Dinh Van Bay |
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